Poland to increase local and spa fees starting 2027

President Karol Nawrocki has signed an amendment to the Act on Local Taxes and Fees, which will change the rules for collecting local and spa fees in Poland effective January 1, 2027. The new regulations allow for higher maximum rates and expand the criteria for municipalities to implement these charges.

Under the new law, the maximum local fee (formerly known as the climate fee) will rise to 5 PLN per night, up from 3.46 PLN in 2026. In spa protection areas, the maximum rate will be 5.50 PLN, while the spa fee itself can reach 6.86 PLN per night. Local governments retain the authority to set lower rates or introduce exemptions.

A significant change is the removal of the requirement for a location to possess specific climatic properties to charge the fee. Instead, municipalities can implement the charge based on landscape values and accommodation infrastructure. The scope of eligible locations is also expanding; fees may now be applied in areas attracting visitors through museums, monuments, zoos, botanical gardens, and national parks, rather than being limited to traditional seaside or mountain resorts.

Additionally, the obligation to pay will no longer be tied strictly to tourism or leisure purposes. This means individuals on business trips may also be subject to the fee, depending on local municipal resolutions.